無量壽經優婆提舍願生偈註 2.134

2.134

何者菩薩巧方便迴向？菩薩巧方便迴向者，謂說禮拜等五種修行所集一切功德善根，不求自身住持之樂，欲拔一切眾生苦故，作願攝取一切眾生，共同生彼安樂佛國，是名菩薩巧方便迴向成就。

"What is the bodhisattva's skillful expedient of dedication of merit? The bodhisattva's skillful expedient of dedication of merit means that, having spoken of all the merits and roots of goodness gathered through the five kinds of practice such as worship, he does not seek the pleasure of sustenance for his own person; because he desires to pull out the suffering of all sentient beings, he makes a vow to gather in all sentient beings so that they may together be born in that Buddha land of Peace and Bliss. This is called the perfection of the bodhisattva's skillful expedient of dedication of merit."